Kegler Bowling buys scorekeeping equipment with an invoice cost of $$160,000.$ The electrical work required for the installation costs $$16,800.$ Additional costs are $$3,360$ for delivery and $$11,530$ for sales tax. During the installation, the equipment was damaged and the cost of repair was $$1,550.$

Required:

Indicate whether each cost should be included in the cost of the equipment or excluded and expensed as incurred.

$\backslash$table$[[$Costs$,$Amount,$\backslash$table$[[$Included or$],[$Excluded$]],],[$Invoice cost$,$Account,,$],[$Electrical work required for installation,$160,000,,],[$Delivery costs,$16,800,,],[$Sales tax,$3,360,,],[$Repair costs,$11,530,,],[$Total recorded cost,$1,550,]]$